8th floor, Vikrikar Bhavan,Mazgaon, Mumbai-400010.TRADE CIRCULARTo……………………………………………………No.VAT/MMB-1006/152/Adm-6 Mumbai, Dt.21.03.2009Trade Cir. No. 9 T of 2009Sub: Filing of revised return as advised by the Auditor inAudit Report.Ref: Trade circular No. 26T of 2006 dated 18.9.2006.Gentlemen/Sir/Madam,Certain queries have been received from the trade andassociations, as also from departmental authorities in connection withthe filing of the revised returns as advised by the auditor. The specificquery relates to, discrepancies noticed in more than one return. Insuch circumstances, whether all such returns are to be revised or thereturn for the period ending on 31st March of the respective year is to berevised. The issue was under consideration.2. Attention is invited towards the Trade circular cited above. Inpara 15 of the said circular, it is stated that in such circumstances thereturn for the period ending on 31st March of the respective year shouldbe revised to give effect to the observations of the auditor. However,there may be cases where the effect of auditor’s observation can not begiven effect to by filing revised return electronically only for the periodending on 31st March of that year. In view of this the instructions aremodified as under:1) Where a revised return is to be filed to give effect to theobservations of the auditor the dealer may revise the return forthe period ending on 31st March of the year to which auditreport relates.2) However, if it is not possible to give effect to all the observationsof the auditor by filing revised return for the period ending on31st March of the respective year, then the dealers should revisethe returns for the respective periods for which discrepancieshave been pointed out by the auditor. Needless to state that allsuch revised returns shall be filed electronically. It is againemphasized that in no case any revised return shall be filedmanually.3. This circular cannot be made use of for legal interpretation ofprovisions of law as it is clarificatory in nature. If any member of thetrade has any doubt, he may refer the matter to this office for furtherclarification.4. You are requested to bring the contents of this circular to thenotice of the members of your association.Yours faithfully,(SANJAY BHATIA)Commissioner of Sales Tax,Maharashtra State, Mumbai.No.VAT/MMB-1006/152/Adm-6 Mumbai, Dt.21.03.2009Trade Cir. No. 9 T of 20091. Copy forwarded To :a. All the Addl. Commissioners of Sales Tax in the State.b All the Joint Commissioners of Sales Tax in the State.(Jt. Commissioner of Sales Tax (MAHAVIKAS) with a request to uploadthis Trade Circular to Departments website.)c. All the Sr. Dy. Commissioners of Sales Tax in the State.d. All the Dy. Commissioners of Sales Tax in the State.e. All the Asstt. Commissioners of Sales Tax in the State.f. All the Sales Tax Officers in the State.2. Copy forwarded with compliments for information to:a. The Officer on Special Duty, Finance Department, Mantralaya, Mumbai.b. The Under Secretary, Finance Department, Mantralaya, Mumbai.c. The Accounts Officer, Sales Tax Revenue Audit, Mumbai and Nagpur.3. Copy to all the Desks and Desk Officers in the office of the Commissionerof Sales Tax, Maharashtra State, Mumbai.(G.B.Indurkar)Joint Commissioner of Sales Tax,(HQ)1 Maharashtra State, Mumbai.
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